DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR
In the result, the Cross Objection of the assessee is partly allowed
ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15
Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.
Section 143(2)Section 143(3)Section 40Section 40A(3)
163/- on total receipts amounted to Rs.6,39,16,251/- whereas the receipts credited in the 26AS shown amounting to Rs.6,40,16,251/-. The assessee had not shown his income from the Directorate of Geology & Mining from which the TCS was made amounting to Rs.2,000/- on total receipt of Rs.1,00,000/-, the same was asked